Sec. 9013. MODIFICATION OF ITEMIZED DEDUCTION FOR MEDICAL EXPENSES
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## SEC. 9013 MODIFICATION OF ITEMIZED DEDUCTION FOR MEDICAL EXPENSES ###
(a)In General Subsection
(a)of section 213 of the Internal Revenue Code of 1986 is amended by striking “7.5 percent” and inserting “10 percent”. ###
(b)Temporary Waiver of Increase for Certain Seniors Section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: > > ### “(f) Special Rule for 2013, 2014, 2015, and 2016 > > In the case of any taxable year beginning after December 31, 2012, and ending before January 1, 2017, subsection
(a)shall be applied with respect to a taxpayer by substituting ‘7.5 percent’ for ‘10 percent’ if such taxpayer or such taxpayer's spouse has attained age 65 before the close of such taxable year.” > . ###
(c)Conforming Amendment Section 56(b)(1)(B) of the Internal Revenue Code of 1986 is amended by striking ``by substituting `10 percent' for `7.5 percent''' and inserting ``without regard to subsection
(f)of such section''. ###
(d)Effective Date **[**[26 U.S.C. 56 note](/us/usc/t26/s56)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2012.
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Sec. 9013
MODIFICATION OF ITEMIZED DEDUCTION FOR MEDICAL EXPENSES
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